The Impact of the 2017 Tax Cuts and Jobs Act on U.S. Multinationals’ Intangible Assets
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DOI: 10.20955/wp.2024.020
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- Ana Maria Santacreu & Ashley Stewart, 2025. "The Impact of the 2017 Tax Cuts and Jobs Act on U.S. Multinationals' Intangible Assets," Review, Federal Reserve Bank of St. Louis, vol. 107(4), pages 1-16, March.
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More about this item
Keywords
profit-shifting; intangibles; patents; taxation;All these keywords.
JEL classification:
- F12 - International Economics - - Trade - - - Models of Trade with Imperfect Competition and Scale Economies; Fragmentation
- O33 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Technological Change: Choices and Consequences; Diffusion Processes
- O41 - Economic Development, Innovation, Technological Change, and Growth - - Economic Growth and Aggregate Productivity - - - One, Two, and Multisector Growth Models
- O47 - Economic Development, Innovation, Technological Change, and Growth - - Economic Growth and Aggregate Productivity - - - Empirical Studies of Economic Growth; Aggregate Productivity; Cross-Country Output Convergence
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2024-09-16 (Accounting and Auditing)
- NEP-INT-2024-09-16 (International Trade)
- NEP-PUB-2024-09-16 (Public Finance)
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